Payroll – Manual & Computerised (5N1546)

The Payroll – Manual & Computerised module can be taken as part of the Business Administration (5M5011) and Tourism with Business (5M5011) awards in Year 1 or 2.

This module covers the following topics:

  • Principles of Manual Payroll
  • Definition of terms used in Payroll Free Allowances, Gross, Net, Taxable
  • Voluntary and statutory deductions PAYE PRSI
  • Cumulative, emergency and temporary tax systems
  • Completion of tax deduction cards
  • Completing P45, P60, P30 and P35
  • Calculating employee and employer and employer liability in relation to PRSI
  • Selecting an appropriate PRSI class for an employee
  • Comparison of joint and single assessment
  • Comparison of manual and computerised payroll
  • Importance of accuracy in data input
  • Computer aids to correct input
  • Security and confidentiality of computer data
  • Creation and need for backup